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Creative Arts - Digital Games
From Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media
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The Department supports the development and expansion of the Digital Games sector. Ireland has the potential to exploit synergies with our established film and animation sectors and to support employment in creative and digital arts in Ireland. The introduction of a Digital Games tax credit is considered an effective mechanism to stimulate domestic growth in this area.
Section 481A of the Taxes Consolidation Act 1997, as amended, provides for the making of an application by a Digital Games Development Company directly to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media for an ‘Interim or ‘Final’ cultural certificate.
Where the Minister issues a certificate in relation to a qualifying digital game, and all the other provisions of Section 481A have been complied with, a Digital Games Development Company may make a claim to the Revenue Commissioners for the Digital Games corporation tax credit.
An application for an ‘Interim’ / ‘Final’ certificate comprises the information to be set out in the Application Form (Tab 1) and the supporting documentation set out in Tabs 2 to 8. Applications (TAB 1 to TAB 8 inclusive) must be submitted electronically to the Minister. The TAB 1 application form is available below and guidance on completing the applications forms is available here.
A copy of the Person Days Schedule (Tab 3) is available here.
The application form and supporting documentation (Tabs 2 to 8) should be submitted by email to DigitalGames@tcagsm.gov.ie
Certain details in relation to recipients of corporation tax credits under the Section 481A Digital Games relief scheme are published quarterly by the Revenue Commissioners. Further information on this and the Digital Games corporation tax credit is available on the website of the Revenue Commissioners at www.revenue.ie.
Guidance Note for application to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media - Section 481A Taxes Consolidation Act 1997
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For more information on Digital Games applications please contact:
Arts, Film and Investment Unit
Address: New Road, Killarney, Co Kerry, V93 A49X
Email: DigitalGames@tcagsm.gov.ie
Phone number: +353 (0)64 662 7300